2019 (5) TMI 346

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.... The instant appeal has been preferred by the Assessee/Appellant against the order dated 12-01-2019 impugned herein passed by the Ld. CIT(A)-Ajmenr, whereby the order dated 16-02-2018 passed u/s 154 of the I.T. Act, 1961 (hereinafter called as the 'Act') by the DCIT, Cental Circle-1, Udaipur, has been affirmed. 2. At the outset, it appears from the impugned order that Ld. CIT(A) had fixed....

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....peak and be heard when allegations are being put towards him or her. If no opportunity has been given to the party effected, then it shall amount to violations of the principles of natural justice, which embedded in latin words "Audi Alteram Partem" which means 'hear the other side', or 'no man should be condemned un-heard' or 'both the sides must be heard before passing any order'. The principle ....

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.... is to give an opportunity to the parties to defend themselves. Before the court, both the parties are equal and are entitlement of equal opportunity to represent them. If the order is passed by the authority without providing the reasonable opportunity of being heard to the person affected by it adversely will be invalid and shall be liable to be set aside. 4. Coming to the instant case, the pr....